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Judgment Confirms Section 234E Late Filing Fee Amendment is Prospective from June 1, 2015; Binding on Authorities.

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....Late filing fee under section 234E - Fee for default in furnishing statements - After considering the statutory provisions and the implications of the amendment brought in to the Act, it was held, in the earlier judgment, that the amendment would take effect only with effect from 1st June, 2015 and is thus prospective in nature. It is submitted that the aforesaid judgment has become final and is binding upon the authorities. - HC....

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Judgment Confirms Section 234E Late Filing Fee Amendment is Prospective from June 1, 2015; Binding on Authorities.